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The main updates in the field of incentives for businesses
Below it is reported a review the main changes relating to incentives for businesses introduced by the Budget Law 2023 (law n. 197/2022). …
“Implementing Technical Standars”: the EBA develops new technical models in NPL transactions
Prepared by Cristian Sgaramella, Roberto Percoco, Valeria Saponaro and Adele Zuliani Article 16 of the EU Directive 2021/2167 has assigned the European Banking Authority (“EBA”) …
The launch of the Alghoritmic Transparency Recording Standard Hub
Lately Governments and public bodies around the world are increasingly turning to algorithms for the purpose of supporting decision-making practices and delivering public services. …
VAT treatment of export chain supplies
With the ruling reply no. 136, published on 23 January 2023, the Italian tax authorities provided clarifications on the VAT treatment of a chain supply …
Transfers of assets existing in Italy as part of Business divisions and mergers abroad
With the replies to ruling no. 91 of January 19, 2023 and No. 157 of January 24 2023, the Italian tax authorities provided clarifications on …
Intervention of the permanent establishment in the context of an intra-community transaction
With the tax ruling reply no. 57/2023, published on January 17, 2023, the Italian tax authorities provided clarifications regarding the role assumed by an Italian …
News regarding invoicing in Italy – clarification provided by the Italian tax authorities
The Italian tax authorities provided important clarifications related to the electronic invoice and to the cross-border communication during the Telefisco forum, held on 26 January …
Is the extension of the legal warranty of conformity always exempt for VAT purposes?
In its ruling reply No. 17 of last January 12, 2023, the Italian tax authorities commented on the concept of ancillary nature for VAT purposes …
“Ideas Powered for Business” 2023: the EU SME Fund
Following the success of the previous editions, also this year for the third time in a row the European Union Intellectual Property Office (“EUIPO”) decided …
2023 Budget Law – The main measures in national and international taxation
This article summarizes some of the main measures in national and international taxation introduced by the Budget Law 2023. …
Resta aggiornato sul mondo fiscale e legale
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